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Chapter 10. Taxation
Article 1. Miscellaneous Provisions
§63-10.00. Occupational Tax Prohibited. (Amendment 859)
No privilege or license tax on the gross receipts of any natural person derived from the conduct of a vocation, occupation, calling, or profession may be levied in Tuscaloosa County. (Amendment 859)
Article 2. Schools
§63-10.20. Special School Tax. (Amendment 71)
In addition to any taxes now authorized, or that may be hereafter authorized, by the Constitution and laws of Alabama, there is hereby levied a special school tax of fifty cents on each one hundred dollars worth of taxable property in the city of Tuscaloosa and in the several school districts of Tuscaloosa county, to be used solely for public school purposes, provided such tax, and the time it is to continue, shall have been first submitted to the vote of the qualified electors of the school district in which such tax is to be collected and voted for by a majority of those voting at such election; otherwise said tax shall not be collected. A special separate election is hereby called on the first Tuesday after sixty days following the date this constitutional provision becomes effective, in the city of Tuscaloosa and in the school district in Tuscaloosa county of which the city of Tuscaloosa is a part at which election the qualified voters in the city of Tuscaloosa and in the school district in Tuscaloosa county of which the city of Tuscaloosa is a part may vote as to whether said special school tax herein levied shall be effective for a period of thirty years, and if the majority of those voting at said election vote in favor of said special school tax herein referred to, such school tax shall immediately be levied and collected annually thereafter on the first day of October by the tax collector of Tuscaloosa county and, if pledged, paid to the city of Tuscaloosa; otherwise by him immediately paid to the board of education of the city of Tuscaloosa, for a period of thirty years from the date of said election in the city of Tuscaloosa and in the school district of which the city of Tuscaloosa is a part, and a special separate election is likewise hereby called in each other school district in Tuscaloosa county on the first Tuesday after sixty days following the date this constitutional provision becomes effective and the qualified electors of each such other school district in Tuscaloosa county shall vote as to whether said special school tax herein levied shall be effective in their respective districts for a period of thirty years, and where a majority of those voting at said election in any such school district vote in favor of said special school tax such special school tax shall be immediately levied and collected annually thereafter on the first day of October by the tax collector of Tuscaloosa county and, if pledged, paid to the county of Tuscaloosa; otherwise by him immediately paid to the board of education of Tuscaloosa county, for a period of thirty years in any such school district where a majority of such electors voting at said election vote therefor. This section shall be self-executing.
The funds arising from the special school tax to be levied hereunder and to be collected therefrom shall be expended for public school purposes for the exclusive benefit of the school district in which collected with all such tax collected in the city of Tuscaloosa to be expended in the city of Tuscaloosa. After said tax has been voted, and without further authorization or authority, as and when requested by the board of education of the city of Tuscaloosa, the city of Tuscaloosa shall issue and sell interest bearing bonds with principal and interest to be paid from the funds to be derived from the special school tax hereby levied in the city of Tuscaloosa and in the school district in which the city of Tuscaloosa is located, for the sole purpose of the construction and improvement of school buildings and the acquiring of sites therefor; provided, said net proceeds of said bonds shall immediately be paid to the board of education of the city of Tuscaloosa and said bonds shall not be issued for a longer period than thirty years, and said funds to be derived from said special school tax may be pledged by the city of Tuscaloosa for the payment of said bonds and the interest thereon, and provided that said bonds shall not be a general obligation of the city of Tuscaloosa or of Tuscaloosa county and shall not be charged to the constitutional debt limit of the city of Tuscaloosa or of Tuscaloosa county. After said tax has been voted, and without further authorization or authority, as and when requested by the board of education of Tuscaloosa county, Tuscaloosa county shall issue and sell interest-bearing bonds with principal and interest to be paid from the funds to be derived from the special school tax hereby levied in each school district in Tuscaloosa county, other than in the city of Tuscaloosa and the school district in which the city of Tuscaloosa is located, for the sole purpose of the construction and improvement of public school buildings and the acquiring of sites therefor; provided the net proceeds of said bonds shall immediately be paid to the board of education of Tuscaloosa county and that said bonds shall not be issued for longer than thirty years and said funds arising from said school tax may be pledged by Tuscaloosa county for the payment of said bonds and interest thereon and provided that said bonds shall not be a general obligation of Tuscaloosa county and shall not be charged to the constitutional debt limit of Tuscaloosa county.
Except as herein otherwise provided the elections hereinabove provided for shall be called, held and conducted as provided by law for calling, holding and conducting of district school tax elections. The governing body of the city of Tuscaloosa shall appoint and designate the officers, managers, clerks and returning officers and shall call, canvass, tabulate and declare the result of the elections provided for in the city of Tuscaloosa and in the school district in which the city of Tuscaloosa is located. The governing body of Tuscaloosa county shall appoint and designate the election officers, managers, clerks and returning officers and shall call, canvass, tabulate and declare the result of, the elections as to any and all school districts in Tuscaloosa county other than in the city of Tuscaloosa and the school district in which the city of Tuscaloosa is located. All such elections shall otherwise be conducted, held, canvassed, tabulated and the results declared as general elections are conducted, held, canvassed, tabulated and the results declared in Alabama. (Amendment 71)
§63-10.21. Special Property Tax for Educational Purposes. (Amendment 164)
Section 1. The court of county commissioners, board of revenue or like governing body of Tuscaloosa county shall have the power to levy and collect a special property tax, in addition to all other taxes, now or hereafter authorized by the Constitution and laws of Alabama, of not exceeding one-half of one per cent on the value of the taxable property in the county situated outside the territory subject to the jurisdiction and control of the city board of education of Tuscaloosa, as such property was assessed for state taxation during the preceding year, the proceeds of which shall be used exclusively for educational purposes; provided that such tax and the purpose or purposes thereof and the time such tax is proposed to be continued, shall have been first submitted to a vote of the qualified electors of the county residing outside the territory subject to the jurisdiction and control of the city board of education of Tuscaloosa, and voted for by a majority of those voting at the election. Elections on proposals to levy this tax on the property in the county situated outside the territory subject to the jurisdiction and control of the city board of education of Tuscaloosa shall be called and held in the same manner as now provided by law for an election on the school district tax authorized in Sections 269.01 through 269.03. The tax on property situated outside the territory subject to the jurisdiction and control of the city board of education of Tuscaloosa shall be collected in the same manner and under the same requirements and laws as the taxes of the state are collected, and the revenues derived from such tax shall be used solely for school construction and other educational purposes in the territory of the county outside the territory subject to the jurisdiction and control of the city board of education of Tuscaloosa.
Section 2. The court of county commissioners, board of revenue or like governing body of Tuscaloosa county shall likewise have the power to levy and collect a special property tax, in addition to all other taxes now or hereafter authorized by the Constitution and laws of Alabama, of not exceeding one-half of one per cent on the value of the taxable property situated within the territory subject to the jurisdiction and control of the city board of education of Tuscaloosa, as assessed for state taxation during the preceding year, the proceeds of which shall be used exclusively for educational purposes; provided that such tax and the purpose or purposes thereof and the time such tax is proposed to be continued, shall have been first submitted to a vote of the qualified electors of the territory and voted for by a majority of those voting at the election. Except as herein otherwise provided, elections on proposals to levy this tax on property situated within the territory subject to the jurisdiction and control of the city board of education of Tuscaloosa shall be ordered and held in the same manner as provided by the law applicable to elections on school district taxes. The additional tax, authorized by this amendment to be levied on property situated within the territory subject to the jurisdiction and control of the city board of education of Tuscaloosa, shall be collected in the same manner and under the same requirements and laws as other taxes levied on property in the city of Tuscaloosa are collected, and the revenues derived from this tax shall be used solely for school construction and other educational purposes within the territory subject to the jurisdiction and control of the city board of education of Tuscaloosa.
Section 3. If any proposal to levy a tax hereunder is defeated in any election, subsequent elections thereon may be held at intervals of not less than one year.
Section 4. The special school tax herein authorized shall be effective for a period of thirty years.
Section 5. This amendment shall be self-executing, and no enabling legislation shall be necessary. (Amendment 164)
Article 3. Recreation
§63-10.40. Parks and Multi-Recreation Areas and Facilities. (Amendment 333)
The county commission or like governing body of Tuscaloosa county shall have the power to levy and collect a special property tax, in addition to all other taxes, now or hereafter authorized by the Constitution and laws of Alabama, of not exceeding 10 mills on each dollar's worth of taxable property in the county as assessed for state taxation during the preceding year, the proceeds of which shall be used exclusively for developing parks and multi-recreation areas and facilities, and for other recreational purposes; provided that such tax and the purpose or purposes thereof, and the time such tax is proposed to be continued shall have been first submitted to the vote of the qualified electors of the county and voted for by a majority of those voting at such election. Such governing body may also become indebted, and in evidence of such indebtedness issue and sell interest bearing bonds in an amount not to exceed $20,000,000.00 in principal amount, provided that before the issuance of such bonds the question of whether such bonds shall be issued shall have first been submitted to and approved by the qualified electors of Tuscaloosa county at an election. Both the question of levying the tax and the issuing and selling of bonds may be submitted at the same election; or either question may be submitted at a separate election. Either the tax may be levied but no bonds issued, or bonds may be issued and no tax levied hereunder, if other funds are available for the payment of the bonds. The proceeds from taxes levied under authority of this amendment and of all bonds issued hereunder shall be used for developing parks and multi-recreation areas and facilities and for other recreational purposes and all or any part thereof may be appropriated to any county park and recreation authority duly organized and existing pursuant to law in such county and by such authority used for the above-named purposes. The elections provided for herein shall be called, held, conducted and canvassed, and may be contested, in the manner provided by law for the calling, holding, conducting, canvassing and contesting of county bond elections, and if the levy of the tax or the issuance of said bonds shall be authorized at any such elections, the tax may be levied and bonds may be sold and issued from time to time in the manner provided by law for the authorization and sale of county bonds. In the event the voters of Tuscaloosa county do not authorize the levy of the tax or the issuance and sale of said bonds at any election called hereunder then other elections may be called by the governing body of Tuscaloosa county from time to time until the voters of Tuscaloosa county do authorize the levy of the tax or the issuance and sale of said bonds; provided that no two elections shall be held within one year of each other. The indebtedness herein authorized shall be in addition to all other indebtedness authorized prior to the adoption of this amendment. (Amendment 333)[1]
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